For value-added tax, the output tax is paid at the time of sale, the output tax is credited and the input tax is debited at the time of purchase. Because "tax payable-VAT payable" is a liability account, the difference is the tax you have to pay. It should be that the output tax can be deducted from the input tax. Also, value-added tax is an extra-price tax, which means that the money you get from the buyer should be handed over to the state after deducting the input tax. .

There is nothing wrong with the consumption tax, that is, it is not wrong to transfer the consumption tax to the main business taxes and surcharges when the entrusted processing materials continue to be produced and then the things are sold. Of course, it doesn't mean that you didn't pay taxes, because you also produced it when you sold it, so the consumption tax at this time is greater than the amount of the products you commissioned to process. The difference is taxed. Of course, from another perspective, consumption tax is an in-price tax, which is essentially that consumers are paying taxes, but enterprises include consumption tax in their operating income and then help consumers pay taxes.